The following quotes are taken from The Professional's Guide to Value Pricing by Ronald J Baker CPA. Some of the quotes in Baker's book are from other authors which have been acknowledged. The book was written for Certified Practising Accountants as a guide to understanding the general principles of business and economics. It is also interesting how Baker marries general business principles with professional accounting practice. Baker favours accountants using the term 'customer' instead of 'client'. He states that the term 'client' is derived from the Latin work cliens, which is a follower, retainer, one who hears his patron. He points out that Walt Disney insisted that his customers be called 'guests' and he referred to his employees as 'cast members'.